1. What are the changes in the new payment system as compared to the TIN facility available on NSDL site (now Protean)?
Under the new tax payment system, the entire chain of activities related to payment of direct taxes, from generation of challan form to making payment and record of the payment history will be enabled through the e-Filing portal (www.incometax.gov.in) for selected Authorized Banks. Filing of Form 26QB/26QC/26QD will also be available under this functionality.
Taxpayers are offered wide range of modes for payment, including Net Banking, Debit card, Pay at Bank Counter (Over the Counter), Credit Card, UPI, and RTGS/NEFT in the new functionality. Taxpayers are also given the option to use RTGS/NEFT & Payment Gateway modes to make payments though banks which are not authorized to directly collect the taxes. To make payment using this functionality, Challan Form mandatorily need to be created on the e-Pay Tax Functionality of the e-Filing Portal and no manual Challans, as available in existing system of tax payment, are allowed for the selected Authorized Banks.
Finally, CSI (Challan Status Inquiry) facility has been added in the e-Filing portal. Post-login, TAN users can go to their Payment History and download the CSI file for tax payments made though the e-Filing portal/NSDL on or after 01-Jul-2022.
2. Which are Authorized Banks for which tax payments are required to be made through the e-Filing portal?
Presently only Federal Bank and Kotak Mahindra Bank Limited have been enabled for making tax payment through the e-Filing portal, while all others remain intact for payments via NSDL route. All payments through Federal Bank and Kotak Mahindra Bank Limited is required to be made through the e-Filing portal only. With NEFT/RTGS and Payment Gateway (Federal bank offers this facility as of now) as the new modes of payment in e-Filing system, there is always an option to make payment through Authorised/ Non-Authorised other agency and non-agency banks.
3. What is the process of making tax payments through other Authorized Banks?
Tax payments through banks other than Federal Bank and Kotak Mahindra Bank Limited can be made through the NSDL website as available in the earlier process.
4. How to access e-Pay Tax functionality?
To access e-Pay Tax Functionality, taxpayer needs to visit www.incometax.gov.in, where this functionality is available in pre-login (As its available in the quick links on homepage) as well as post-login manner. For more details please refer to the e-Pay Tax User Manuals.
5. Who can download CSI (Challan Status Inquiry) file?
Only TAN users can download a CSI file.
6. How can I download the CSI (Challan Status Inquiry) file?
You can go to your Payment History tab in the e-Pay Tax service post-login. You can filter the records through the “From Date” and “To Date”. Once the download CSI file button gets enabled, you can click on the same to download the file.
Please note that the period of selection should be less than 24 months.
7. Can I download the CSI (Challan Status Inquiry) file by filtering challans based on the Assessment Year or Type of Payment?
No. You can only download the CSI file by filtering challans paid during a specific period not exceeding 24 months.
8. Can I download the CSI (Challan Status Inquiry) file for prior assessment years?
You can only download the CSI file from e-Pay Tax service for challan payments made on or after 01-Jul-2022.
CSI files for challan payments made prior to this date can be downloaded from the NSDL website only, as per the earlier process.
9. Why does taxpayer need to create a Challan Form?
Generation of the Challan Form through e-Pay Tax Functionality of the e-Filing Portal is mandatory for the payment of direct tax. Every such generated Challan Form will have a unique Challan Reference Number (CRN) associated with it.
10. Who can generate a Challan Form?
Any person (all categories of taxpayers including tax deductors & collectors) required to make direct tax payment and willing to use e-Pay Tax Functionality of the e-Filing Portal can generate Challan Form. Challan Form can be generated via Post-Login/Pre-Login option available at the e-Pay Tax functionality of e-Filing Portal.
11. How can a taxpayer make tax payment after generating Challan Form? What are the various modes available for making payment after generation of Challan Form?
After generation of Challan Form, following modes can be availed for making payment:
- Net Banking (of selected Authorised Banks);
- Debit Card (of selected Authorised Banks);
- Pay at Bank Counter (Over the Counter Payment at the Branches of selected Authorised Banks);
- RTGS / NEFT (through any bank having such facility);
- Payment Gateway through any bank having such facility (using Net Banking, Debit Card, Credit Card, and UPI).
* RTGS/NEFT and Payment Gateway are newly added payment methods as an upgradation from the previous functionality.
12. Which banks are categorised as Authorised Banks?
As approved by Government of India, following 17 Banks are authorised to collect Direct Tax:
1) Axis Bank
2) Bank of Baroda
3) Bank of India
4) Bank of Maharashtra
5) Canara Bank
6) Central Bank of India
7) HDFC Bank
8) ICICI Bank
9) IDBI Bank
10) Indian Bank
11) Indian Overseas Bank
12) Jammu & Kashmir Bank Ltd
13) Punjab & Sind Bank
14) Punjab National Bank
15) State Bank of India
16) UCO Bank
17) Union Bank of India
18) Federal Bank
19) Kotak Mahindra Bank Limited
* This list may undergo changes as per the notifications/directions of the Reserve Bank of India (RBI)/ Principal Chief Controller of Accounts, Central Board of Direct Taxes (Pr. CCA, CBDT)
Out of the above list, Federal Bank and Kotak Mahindra Bank Limited are the selected Authorised Banks which are available for e-Pay tax facility using e-Filing portal and remaining are available through NSDL Portal.
13. What will happen if no payment is initiated after creation of Challan Form (CRN)?
A partially created Challan Form will remain in the “Saved Drafts” tab unless it is finally generated along with the CRN. After generation of CRN, it will move into “Generated Challan” tab and shall remain valid for 15 days after the date of generation of CRN, i.e. if CRN is generated on 1st April, then it will remain valid till 16th April. Taxpayer can initiate payment against the CRN within this validity period. If no payment is initiated in the said period, CRN will expire, and taxpayer need to generate a fresh CRN for making the payment.
In case, Challan form (CRN) is generated for paying 'Advance Tax', and the CRN is generated on or after 16th March, then the valid till date is by default set as 31st March of that Financial Year.
14. What is meant by “Valid Till” date printed on the Challan Form?
“Valid Till” date is the date till which Challan Form remains valid for making payment. After the expiry of “Valid Till” date, the status of unused Challan Form (CRN) will be changed to Expired i.e. if CRN is generated on 1st April, then it will remain valid till 16th April and on 17th April the status of CRN will be changed to Expired, if payment is not initiated against that CRN.
In case of Cheque as the Pay at Bank mode, if the Payment Instrument is presented by the taxpayer with the Authorised Bank on or before the “Valid Till” date, then the Challan “Valid Till” date will get extended for further 90 days.
In case, Challan form (CRN) is generated for paying 'Advance Tax', and the CRN is generated on or after 16th March, then the valid till date is by default set as 31st March of that Financial Year.
15. Where can taxpayer view generated Challan Forms? Will taxpayer be able to view expired Challans Forms?
Taxpayer can view generated Challans Forms on the e-Pay Tax page under the “Generated Challans” tab on e-Filing portal post-login. Expired Challan Forms will also be available on the e-Pay Tax page under the Generated Challans tab for 30 days from the "Valid Till" date.
16. Can taxpayer make modifications in the already generated Challan Forms?
No. Once a Challan Form (CRN) is generated, it cannot be modified. However, it can be used to copy the particulars filled in previous Challan Form to generate a new Challan Form (CRN).
17. Does a taxpayer need to select the mode of payment during generation of challan form?
Yes, during the generation of Challan Form (CRN), taxpayer has to mandatorily select mode of payment.
18. Can a taxpayer change the mode of tax payment after generating Challan Form (CRN)?
Once a Challan Form is generated, taxpayer cannot change the Mode of Payment.
If taxpayer wants to make tax payment through some other mode, new Challan Form (CRN) needs to be generated and the old challan will be expired after 15 days.
19. How will a taxpayer know that tax payment is successful?
On successful payment, Challan Identification Number (CIN) is generated against the Challan Reference Number (CRN), which will be available to taxpayer along with other details in the form of Challan Receipt. Simultaneously, the status of the CRN will also be updated as “PAID” under “Payment History” tab.
20. What is meant by “Draft” Status of Challan Form?
Partially created Challans Form are saved under the “Saved Draft” tab of e-Pay Tax functionality. They can be retrieved for editing and generation of CRN.
21. What is meant by “Payment Not Initiated” Status of Challan Form (CRN) available under “Generated Challans” tab?
“Payment Not Initiated” status means that Challan Form (CRN) is generated and valid, but payment is not initiated.
For e-Payments via Net Banking, Debit Card or Payment Gateway mode, this status is displayed till the taxpayer initiates the online payment from e-Filing Portal.
For Pay at Bank Counter mode, this status is displayed till the payment instrument is presented by the taxpayer before the bank branch.
For RTGS/NEFT mode, this status is displayed till tax remittance is received by the Reserve Bank of India (Beneficiary Bank).
22. What is meant by “Initiated” Status of Challan Form (CRN) available under “Generated Challans” tab?
“Initiated” status is displayed when the taxpayer initiates payment through Net Banking, Debit Card or Payment Gateway mode from e-Filing portal against a CRN. From the time of Payment initiation, till 30 minutes, if no response is received from bank, the CRN status will change to 'No response from Bank'.
Once a payment has been initiated, taxpayer cannot re-initiate payment against same CRN irrespective of its status. The taxpayer can use the copy functionality to create a new CRN if needed.
23. What is meant by “No Response from Bank” Status of Challan Form (CRN) available under “Generated Challans” tab?
“No Response from Bank” status is displayed if payment is made through Net Banking, Debit Card or Payment Gateway mode but no response is received from the bank till 30 minutes from the time of payment initiation.
In case no response is received from the bank, but the account of the taxpayer is debited, he/she is advised to wait for one day as the e-Filing Portal will reconcile the CRN with the Bank and update the CRN status accordingly. If status of CRN is still not updated, taxpayer is advised to contact his/her bank.
24. What is meant by “Payment Failed” Status of Challan Form (CRN) available under “Generated Challans” tab?
“Payment Failed” status is displayed if payment is initiated through Net Banking, Debit Card or Payment Gateway mode but payment failed status is received from the bank by the e-Filing portal.
If the displayed status of CRN is “Payment Failed” but the account of the taxpayer is debited, taxpayer is advised to contact his/her bank.
25. What is meant by “Awaiting Bank Clearance” Status of Challan Form (CRN) available under “Generated Challans” tab?
“Awaiting Bank Clearance” status is displayed if payment is initiated through Pay at Bank Counter mode and taxpayer has presented payment instrument before the bank’s counter. Once, confirmation of successful realization of payment instrument is received from the bank, the status will be updated to “Paid”.
26. What is meant by “Payment Scheduled on DD-MMM-YYYY” Status of Challan Form (CRN) available under “Generated Challans” tab?
This status is displayed for pre-authorized debit transactions under Net Banking mode displaying the scheduled date of payment selected by the taxpayer. This status will be updated on the scheduled date based on the realization of payment.
27. What is meant by “Incorrect details from Bank” Status of Challan Form (CRN) available under “Generated Challans” tab?
For any mode of payment, if the CIN details (payment confirmation details) provided by the bank to e-Filing do not match with the details available at e-Filing portal, then this status is displayed. This status will be updated once correct details are received by the e-Filing portal after reconciliation.
28. What is meant by “Cheque / DD Dishonoured” Status of Challan (CRN) available under “Generated Challans” tab?
If the Demand Draft/Cheque presented by the taxpayer for making payment though Pay at Bank Counter mode is dishonoured, this status is displayed.
29. What is meant by “Expired” Status of Challan Form (CRN) available under “Generated Challans” tab?
After generation of Challan Form (CRN), it remains valid for 15 days after the date of generation, i.e. if CRN is generated on 1st April, then it will remain valid till 16th April. The status of unused CRNs is changed to Expired after the expiry of this validity period. Taxpayer can only initiate payment against the CRN within this validity period.
In case of Pay at Bank Counter mode, if the Payment Instrument is submitted by the taxpayer with the Authorised Bank before the expiry of the CRN, then the Challan validity period will get extended for further 90 days.
In case, Challan form (CRN) is generated for paying 'Advance Tax', and the CRN is generated on or after 16th March, then the valid till date is by default set as 31st March of that Financial Year.
30. What is meant by “Transaction Aborted” Status of Challan Form (CRN) available under “Generated Challans” tab?
If the taxpayer aborts the transaction initiated via Net Banking, Debit Card or Payment Gateway mode, then this status is displayed.
31. What is meant by “Awaiting Bank Confirmation” Status of Challan Form (CRN) available under “Generated Challans” tab?
This status is displayed when confirmation of payment is awaited from bank's end for payment made through Net Banking, Debit Card or Payment Gateway mode.
32. What is meant by “Paid” Status of Challan Form (CRN)?
This status is displayed when payment is successfully made by the taxpayer and confirmation is received from bank.
33. Can a taxpayer request for refund/reversal of the tax amount paid mistakenly?
e-Filing portal will not entertain any request for refund/reversal of the challan amount. The taxpayer is advised to make claim of such amount as tax credit during the filing of Income tax return of the relevant Assessment Year.
34. Can taxpayer re-initiate payment against CRN for which payment got failed/is pending confirmation in first instance?
OR
Can taxpayer re-initiate payment against CRN for which tax payment was earlier initiated but could not be completed by any reason.
No, a taxpayer cannot re-initiate a transaction against a CRN for which payment has already been initiated. Payment can only be made against a CRN having status as Payment Not Initiated. The taxpayer can use the copy functionality to create a new CRN if needed.
Net Banking (of Authorised Banks)
35. What is the Net banking mode for payment of taxes through the e-Filing portal?
Under this mode, payment can be made through Net banking facility of the selected Authorised Banks. Taxpayers can avail this mode for payment of taxes, if they hold a bank account with any of the selected Authorised Banks. No transaction charge/fee is applicable for making tax payment through this mode.
36. Can taxpayer schedule payment for a later date under Net Banking mode?
Taxpayer can schedule debit of tax payment from his/her bank account using Net banking mode if such facility is provided by the bank. However, the scheduled date of payment must fall on or before the Valid till date mentioned on the Challan Form (CRN). In case taxpayer selects to schedule payment on a later date using Net Banking mode, he/she should ensure to have enough balance on the date of tax payment in the selected Bank Account.
37. What to do if taxpayer is not able to see his/her bank in this mode?
Under this mode, payment can be made through Net banking facility of the Authorised Banks only. Taxpayers having account in any other bank may choose option of NEFT/RTGS mode or Net Banking under Payment Gateway Mode. Bank charges may be applicable in NEFT/RTGS or Payment Gateway mode.
Taxpayer may also use the NSDL Portal for tax payment through other Authorised Banks which are at present not available on e-Filing portal.
38. During the payment process, taxpayer’s account is debited. However, the status of the CRN is not updated to “PAID”. What should a taxpayer do?
During the payment process though Net Banking, Debit Card or Payment Gateway mode, if account of the taxpayer is debited but the status of CRN is not updated to “Paid”, the taxpayer may re-check the status of the CRN after 30 minutes as the same may get updated after response is received from bank to e-Filing Portal.
In case, no such response is received during the said time, the taxpayer is advised to wait for one day as the e-Filing Portal will reconcile the CRN with the bank and update the CRN status accordingly. If status of CRN is still not updated, taxpayer/user is advised to contact the bank.
39(a) Amount deducted but no info received...........
Debit Card (of selected Authorised Banks)
39. What is the Debit Card mode?
Under this mode, payment can be made through Debit Card of selected Authorised Banks
offering collection through their own debit cards. No transaction charge/fee is applicable for making tax payment through this mode. For other banks’ Debit Card, please use “Payment Gateway” mode. However, additional payment gateway charges may be applicable under Payment Gateway mode.
Taxpayer may also use the NSDL Portal for tax payment through debit card of other Authorised Banks which are at present not available on e-Filing portal.
40. Whether Debit Cards of all the selected Authorised Banks can be used for making payment under this mode?
Under this mode, payment can be made through Debit Card of those selected Authorised Banks which are offering collection through their own debit cards. For other banks’ Debit Card, please use “Payment Gateway” mode.
41. Can a taxpayer make claim of the “Charge Back” against the Income-tax Department for any transaction made through Debit Card for tax payment?
No charge back claims against the Income Tax Department shall be allowable to any taxpayer/user under any circumstances. The taxpayer is advised to make claim of such amount as tax credit during the filing of Income tax return of the relevant Assessment Year.
However, if allowed by the bank, taxpayer can raise such Charge Back claim with the respective bank which may then process the claim as per applicable guidelines of RBI governing the chargeback claims.
Pay at Bank (Over the Counter at Authorised Banks)
42. Can tax payments be made in offline mode?
Yes, tax payment can be made through Pay at Bank and RTGS/NEFT mode at the Bank counter. However, Challan Form (CRN) needs to be generated at the e-Pay Tax functionality of e-Filing Portal for all modes of payment for the selected authorised banks which are available on e-Filing portal for making tax payment. No manually filled Challan Forms are valid for payment of taxes under any mode for the tax payments made through e-Pay tax functionality of the e-Filing Portal.
Note that Pay at Bank mode of tax payment cannot be used by a taxpayer being a company or a person (other than a company) to whom provisions of Section 44AB of the Income-tax Act, 1961 (taxpayers required to get their account audited) are applicable as per Notification 34/2008 of CBDT (Please refer notification with this link Income Tax Department (incometaxindia.gov.in)).
43. Can a taxpayer make payment under Pay at Bank mode at any branch of any bank?
Under Pay at Bank mode, taxpayer can make tax payment in offline mode (Cheque/Demand Draft/ Cash) at the branches of Authorised Banks selected at the time of CRN generation only. No transaction charge/fee is applicable for making tax payment through this mode.
For banks other than Authorised Banks, taxpayer can choose the option of making payment through RTGS/NEFT mode.
44. Can a taxpayer pay direct taxes through cheque or Demand Draft? Is there any limitation on the amount allowed for these instruments?
Yes, taxpayer can make payment through Cheque/Demand Draft using Pay at Bank mode. The Income Tax Department does not impose any limit on the amount of tax payment made through Demand Draft/Cheque. However, there might be a limit for making tax payment through cheque/demand drafts depending upon respective authorised bank’s internal policy.
45. Can a taxpayer pay through cash? Is there any limit on cash transaction allowed?
Yes, taxpayer can make payment through Cash by Pay at Bank mode. However, tax payment through cash is limited to a maximum amount of Rs 10,000 per Challan Form (CRN).
46. What is the procedure to make tax payment via Pay at Bank mode?
For making tax payment via Pay at Bank mode, while generating Challan Form (CRN), taxpayer needs to select the bank from the list of Authorised Banks through which payment is proposed to be made. After generation of Challan Form, taxpayer needs to carry two printed and signed copies of the Challan Form at the branch of the selected Authorised Bank along with the Payment Instrument (Cheque/Demand Draft/Cash).
47. What is the validity period of Challan Form created under Pay at Bank mode?
Challan From has a validity period of 15 days after the date of its generation i.e. if CRN is generated on 1st April, then it will remain valid till 16th April. Taxpayer needs to present Payment Instrument at the branch of selected authorized bank within this time limit.
48. If taxpayer submits the Cheque/Demand Draft (for Pay at Bank mode) on the last date of Validity period of the Challan Form, then how tax payment will complete?
If taxpayer submits cheque/ demand draft as Payment Instrument with the Authorised Bank within the validity period mentioned on the Challan Form, the challan validity date will get extended for a further period of 90 days.
49. If the payment is made through Cheque/Demand Draft via Pay at Bank mode, which date will be considered as the date of payment of taxes?
In case of tax payment through Cheque/Demand Draft via Pay at Bank mode, the date of presentation of the instrument at the bank branch will be considered as the date of tax payment.
RTGS/NEFT (any bank)
50. Which banks can be used by taxpayer for making tax payment through RTGS/NEFT mode?
Under this mode, payment of taxes can be made through any bank having facility for RTGS/NEFT.
51. Is there any extra charge/fee for making tax payment through RTGS/NEFT?
Bank charges, if applicable, will as per the terms and conditions prescribed by the respective Originator Bank (bank through which tax remittance will be made to the beneficiary account). Bank Charges will be over and above the tax amount mentioned in the Mandate Form and no part of bank charges goes to the Income Tax Department.
52. Can I pay through cash under RTGS/NEFT mode?
No, taxpayer cannot use Cash for making payment under this mode.
53. What is the procedure of making tax payment under RTGS/NEFT mode?
Under this mode, a Mandate Form will get generated, which contains details of beneficiary account where tax remittance will be made. Taxpayers need to take the printout of the Mandate Form and submit it at their bank along with the Payment Instrument (Cheque/DD).
Taxpayers can also use net banking facility of their bank for remitting the tax payment through this mode.
54. Can RTGS/NEFT be made for tax payment using net banking facility?
Taxpayers can also use net banking of their bank account (if such facility is provided by their bank) for making payment under this mode.
55. What is Mandate Form? When is it required?
Mandate form is generated when taxpayer chooses tax payment mode as RTGS/NEFT. It will have the details of the account in which tax remittance has to be made.
56. What is the validity period of Mandate Form generated by the taxpayer for making payment under RTGS/NEFT mode?
Mandate Form has a validity period of 15 days after the date of its generation. RTGS/ NEFT remittance should reach the destination bank (Reserve Bank of India) on or before the “Valid till” date mentioned on Mandate form. In case of any delay, the RTGS/ NEFT transaction would be returned to the originating account. It will be the responsibility of the originating bank to ensure that the RTGS/ NEFT remittance reaches the beneficiary account well before the “Valid till” date and neither the Income Tax Department nor Reserve Bank of India would be liable for any delay.
57. Does the Originator Bank/taxpayer need to manually enter the details mentioned in the Mandate Form for making tax payment?
Yes, it will be the responsibility of the Originator Bank /taxpayer (in case of online transfer) to enter the correct details as mentioned in the Mandate Form while making RTGS/NEFT Transaction. In case of any discrepancy, the RTGS/ NEFT transaction is liable to be rejected and neither the Income Tax Department nor Reserve Bank of India would be held liable for any outcome arising out of such discrepancy.
Payment Gateway
58. By which instruments taxpayer can make tax payment through payment gateway?
Payment Gateway is another mode of payment which enables a taxpayer to make tax payment using following instruments of selected banks which are associated with Payment Gateway integrated with the e-Filing portal:
(i) Credit Card
(ii) Debit Card
(iii) Net Banking
(iv) UPI
Note:
Tax payment using Debit Card & Net Banking of Authorised Bank can also be made through Net Banking & Debit Card mode.
59. What is the fee for making tax payment through payment gateway? Will amount of tax include payment gateway fee?
The fees/service charges for making tax payment through Payment Gateway mode will be as per the Bank’s Terms and Conditions and in line with RBI Guidelines in this regard. It should be noted that e-Filing Portal/Income-tax Department does not charge any such fee. Such charge/fee will go to the bank/Payment Gateway and will be over and above the tax amount. However, as per the government’s guidelines, no such fees/Merchant Discount Rate (MDR) charges will be levied on payments made through Debit Card powered by RuPay, Unified Payments Interface (UPI) (BHIM-UPI), and Unified Payments Interface Quick Response Code (UPI QR Code) (BHIM-UPI QR Code).
60. Can a Charge Back claim can be made against the Income Tax Department for payment made through Payment Gateway?
No charge back claims against the Income Tax Department shall be allowable to any taxpayer/user under any circumstances. The taxpayer/user is advised to make claim of such amount as tax credit during the filing of Income tax return of the relevant Assessment Year. However, if allowed by the bank, taxpayer can raise such Charge Back Claim with the respective bank which may then process the claim as per applicable guidelines of RBI governing the chargeback claims.
61. How to raise a query for a tax payment made through payment gateway for which no confirmation has been received? Which authority need to be contacted?
If account of the taxpayer is deducted or Credit Card is charged but the status of CRN is not updated to “Paid”, the taxpayer may re-check the status of the CRN after 30 minutes as the same may get updated after response received from Payment Gateway to e-Filing Portal. In case, no such response is received during the said time, the taxpayer is advised to wait for one day as the e-Filing Portal will reconcile the CRN with the Bank providing Payment Gateway and update the CRN status accordingly. If status of CRN is still not updated, taxpayer/user is advised to contact his/her bank.
Bulk Challan Facility for taxpayment
62. Does e-Pay Tax functionality have the bulk Challan facility for taxpayers who want to make multiple payment in one go?
Yes, the facility of bulk challan creation and payment is provided by some banks on the request of the taxpayer, wherein the Bank facilitates taxpayers to make tax payment for more than one PAN/TAN/AY/Major Head/Minor Head. The taxpayer is advised to check with his/her concerned bank for the availability of this facility.
63. Which banks provide bulk challan facility?
As of now, Kotak bank is providing such facility. More banks will be added to the list in phases.
Taxpayers (like Companies) making High value transactions
64. Can Net Banking Account in the selected Authorised Bank having maker-checker facility be used for making tax payment under this mode?
Yes, Net Banking Account in the selected Authorised Bank having maker-checker facility be used for making tax payment under this mode. However, taxpayer must ensure that authorisation of the payment is completed on or before the Valid till date mentioned on the Challan Form (CRN).
Few Additional Questions
1. What happen if I am proceeding with an online payment through any mode and during payment there is a network disruption or a power cut or the bank site encounters any error.
Kindly check your Account. If your account has been debited, then contact your bank for regeneration of taxpayer counterfoil.
Please note that, in the above case, do not make the same transaction again as that may result in account getting debited more than once for the same e-tax transaction.
2. Is there a time slot followed in e-Pay Tax for remitting taxes through internet?
Online payment through e-Pay Tax service is available 24/7. However, you are advised to check Bank’s website for further information.
3. Can I pay outstanding tax demand for any prior year in case Demand Reference Number (DRN) is misplaced?
All the tax demands outstanding for the combination of PAN and AY would be auto-populated in ‘Demand Payment as Regular Assessment Tax’ payment tile. Relevant demand can be selected for tax remittance through various modes available.
4. What is maximum number of limits to enter OTP?
You are given total 3 attempts to enter the correct OTP. If you enter the incorrect OTP for the third time and clicks on "continue" button, a pop-up will be displayed with below message-
"You have exceeded the number of attempts to enter correct OTP, on click of OK button you will be navigated to the previous screen to generate new OTP"
5. What if you are not able to edit personal details in Form-26QB Form-26QC and Form-26QD?
Since Form-26QB, Form-26QC, Form-26QD are post-login functionalities, the same will be pre-filled with your PAN, category, name, address, email id and mobile number. In case you wish to make any change in these details, the same is required to be edited from My Profile section.
6. Where can I view generated Challan Form? Will taxpayer be able to view expired Challans Forms?
Taxpayer can view generated Challan Form on the e-Pay Tax page under ‘Generated Challans’ tab. Expired Challan will also be available on the e-Pay Tax page under ‘Generated Challans’ tab for period of 30 days from ‘Valid till’ date. Copy functionality is also available for pre-filling the same information.
7. Whom should I contact if not able to download Challan Receipt counterfoil after successful payment?
After each successful payment CIN is generated for challans and available for immediate download. In case same is not downloaded post payment, same counterfoil is available for download in Payment History tab under e-Pay service post login.
8. Which form is required to be filed by a Deductor in case of TDS on Sale of Property/TDS on Rent and TDS on Payment to Resident Contractors and Professionals, if Deductee is a Non-Resident?
Form26QB, Form-26QC and Form-26QD is available for Resident Deductee only. If Seller/Landlord/Deductee is a Non-Resident, applicable form is Form 27Q.
9. Do I need to obtain TAN for the purpose of reporting payment for Form 26QB, Form 26QC and Form 26QD?
Payer/ Deductor is not required to obtain Tax Deduction Account Number (TAN). The challan cum statement for mentioned forms are PAN based.
10. Can I pay due taxes directly while filing online ITR instead of making payment through e-Pay Tax flow?
You can directly pay due taxes while filing ITR. The details are auto-populated in e-Pay Tax service while redirecting from online ITR flow.
11. What is the time limit for successfully paid challans to be shown under Payment history tab?
There is no such time limit. However, you are advised to download the challans for your records immediately.
12. If Bank name is not popping up under Debit Card mode of payment?
In this case, taxpayer can select other mode of tax payment available or visit NSDL Portal for using Debit Card mode of the other Authorised Bank as per the availability.
